20 If an amount mentioned in subsection 3(a) or subsection
(5)(a) or (b) for an earlier period requires to be adjusted, the
report must explain why the adjustment is required; specify the
adjustment required; and state the adjusted amount (section (34(8)
of Climate Change (Scotland) Act 2009).

21 Ibid.

22 Carbon units are emissions allowances that represent 1 tCO2e
each. The types of units specified are internationally recognised
and are monitored and tracked under United Nations and European
Union rules. The units are subject to significant scrutiny and are
accepted as representing genuine and verifiable emissions
reductions.

23 The Regulations were made in 2010, and subsequently amended
in 2015, 2016 and 2017.

24 Figures may not sum due to rounding.

25 http://www.legislation.gov.uk/ssi/2011/440/contents/made

26 Figures may not sum due to rounding.

27 For the purpose of calculating the domestic effort target,
Section 8(3) of the Climate Change (Scotland) Act 2009 stipulates
that the use of carbon units through the operation of the EU ETS is
treated as though it is a reduction in "net Scottish
emissions".

28 Sourced from SEPA analysis.

29 If (E - F) is positive, carbon units are credited to the
NSEA, thus reducing its level.

30 If (E - F) is negative, carbon units are debited from the
NSEA, thus increasing its level.

31 The activity of fixed installations accounts for 2,102,192
tCO2e of the total credit. The activity of domestic aviation
accounts for 63,417 tCO2e of the total credit. The activity of
international aviation accounts for 381,040 tCO2e of the total
credit.

36 Published by the Department for Business, Energy &
Industrial Strategy (BEIS). The data are available at:

https://www.gov.uk/government/statistics/energy-trends-december-2016-special-feature-article-electricity-generation-and-supply-figures-for-scotland-wales-northern-ireland-and-england-2.
Gross consumption is calculated by subtracting net exports from the
total generation figure.

37 Ibid.

38 http://www.gov.scot/Publications/2017/06/9254

39 Extracted from Electricity generation and supply figures for
Scotland, Wales, Northern Ireland and England, 2004 to 2015
available at
https://www.gov.uk/government/statistics/energy-trends-december-2016-special-feature-article-electricity-generation-and-supply-figures-for-scotland-wales-northern-ireland-and-england-2.

40 2022 is chosen as it is considered plausible for generation
consented in 2015 to become operational by this date. The results
assume that all projects are operating for the full calendar
year.

41 Statistics on the number of consented projects in 2015 have
come from Marine Scotland and Scottish Government Energy Consents
and Deployment Unit.

42 Published by the Department for Business, Energy &
Industrial Strategy (BEIS). The data are available at: